Description based on online resource, PDF version; title from cover (CBO, viewed June 7, 2021).
"January 2020."
"Shannon Mok prepared the report"--About this document page.
Bibliography
Includes bibliographical references.
Summary
Who is a dependent? -- What are the major provisions that affect taxpayers with dependents in 2019 and 2026? -- What are the main factors that determine the tax benefit of having dependents? -- How will the tax benefit of having dependents be distributed among taxpayers under the 2019 and 2026 tax rules? -- How would policy changes affect the tax benefit of having dependents? -- Background. Policy considerations -- Types of dependents -- Major tax provisions that affect taxpayers with dependents -- Factors that determine the value of the tax benefit of having dependents. Exhibits 1-6 -- Distribution of the tax benefit of having dependents. Exhibits 7-13 -- Three policy options that would affect the tax benefit of having dependents. Exhibits 14-16 -- Appendix : data and methods -- About this document.